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TMI Blog1983 (2) TMI 67X X X X Extracts X X X X X X X X Extracts X X X X ..... . He passed his order without verifying whether he had or did not have any jurisdiction in the matter. The order passed by the Commissioner had set aside the assessment order passed for the asst. Yr. 1978-79 on the ground that the WTO had not made the necessary enquiries regarding the interest of the assessee in the partnership firm, which owned Preet Palace Theatre, Ludhiana, as one of its assets ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ps of the Supreme Court in CIT vs. Amrit Lal Bhogi Lal Co. (1958) 34 ITR 130 (SC). The Supreme Court had held that "there could be no doubt that if an appeal is provided against an order passed by the Tribunal, the decision of the appellate authority is the operative decision in law. If the appellate authority modified or reverses the decision of the Tribunal it is obvious that it is the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... revenue. According to the ld. Counsel, although the subject matter of the appeal filed by him was about a limited issue, it did not mean that the AAC could not go into the other aspects of the assessment if he had chosen to do so. Accordingly, there was a complete merger of the assessment order in the appellate order. On the other hand, the departmental representative submitted that the subject ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ready indicated its option in favour of the view canvassed for by the ld. Counsel for the assessee. Similar controversy was involved in this case and this Bench held that although the appellate decision was on a limited issue concerning the assessment, the assessment order in its entirety was merged in the order of the AAC and, therefore, there was left nothing which could be revised. Following th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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